瑜伽師地論略纂 12.128

12.128

論解十種妙方便中云「謂依能起世間興感攝受福德，依於有情利益安樂增上意樂等，乃至依諸如來身語心智」等者，《地經》中，此十別為四：第一名為身財因事，第二名為護惡因事，第三名為護善因事，後七名為化生因事。今論云「謂依能起世間興感攝福德」者，是經第一、身財因事。意謂依能起世間興感因之事，菩薩行之，攝受福德也。

Regarding the treatise's explanation of the ten kinds of wonderful expedients, stating: 'namely, based on the gathering of merit that can generate worldly prosperity, based on the higher intention for the benefit and happiness of sentient beings, etc., up to based on the body, speech, mind, and wisdom of all Tathāgatas,' etc.: In the Daśabhūmika-sūtra, these ten are differentiated into four: the first is called matters concerning the causes of physical wealth; the second is called matters concerning the causes of guarding against evil; the third is called matters concerning the causes of guarding the good; and the latter seven are called matters concerning the causes of transforming sentient beings. Now when the treatise says 'namely, based on the gathering of merit that can generate worldly prosperity,' this is the sūtra's first, matters concerning the causes of physical wealth. The meaning is: based on matters that can serve as causes for generating worldly prosperity, the bodhisattva practices them and gathers merit.